The U.S. Department of the Treasury and the Internal Revenue Service ruled Thursday that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.
The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.
Under the ruling, same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.
Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.
Legally-married same-sex couples generally must file their 2013 federal income tax return using either the married filing jointly or married filing separately filing status.
Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.
Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011 and 2012. Some taxpayers may have special circumstances, such as signing an agreement with the IRS to keep the statute of limitations open, that permit them to file refund claims for tax years 2009 and earlier.
Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.
How to File a Claim for Refund
Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return.
Taxpayers who wish to file a refund claim for gift or estate taxes should file Form 843, Claim for Refund and Request for Abatement. For information on filing an amended return, see Tax Topic 308, Amended Returns, available on IRS.gov, or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.
Future Guidance
Treasury and the IRS intend to issue streamlined procedures for employers who wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods before the effective date of this Revenue Ruling.
Other agencies may provide guidance on other federal programs that they administer that are affected by the Code.
Revenue Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions, are available today on IRS.gov. See also Publication 555, Community Property.
Treasury and the IRS will begin applying the terms of Revenue Ruling 2013-17 on Sept. 16, 2013, but taxpayers who wish to rely on the terms of the Revenue Ruling for earlier periods may choose to do so, as long as the statute of limitations for the earlier period has not expired.
In response to two landmark Supreme Court decisions Wednesday, which paved the way for same-sex marriages in California, the Santa Clarita Valley gay and lesbian community is holding a celebration at McBean Parkway and Valencia Boulevard at 5:30 p.m. Wednesday. “It was going to be a rally, but we decided…
[Sen. Feinstein] - Sen. Dianne Feinstein, D-Calif., a senior member of the Senate Judiciary Committee, and Congressman Jerrold Nadler (D-N.Y.), the top Democrat on the House Judiciary Subcommittee on the Constitution and Civil Justice, reintroduced the Respect for Marriage Act on Wednesday, a bill to repeal the discriminatory Defense of…
"Proposition 8 serves no purpose, and has no effect, other than to lessen the status and human dignity of gays and lesbians in California, and to officially reclassify their relationships and families as inferior to those of opposite-sex couples." So stated 9th Circuit Court of Appeals Judge Stephen Reinhardt, in…
Comment On This Story
COMMENT POLICY: We welcome comments from individuals and businesses. All comments are moderated. Comments are subject to rejection if they are vulgar, combative, or in poor taste.
REAL NAMES ONLY: All posters must use their real individual or business name. This applies equally to Twitter account holders who use a nickname.
The city of Santa Clarita Film Office has released the list of eight productions currently filming in the Santa Clarita Valley for the week of Monday, Feb. 17 to Sunday, Feb. 23.
The city of Santa Clarita is wranglin’ volunteers for the upcoming Santa Clarita Cowboy Festival to be held Saturday and Sunday, April 12-13 at William S. Hart Park in Newhall.
The Castaic Union School District Board of Trustees will host a special meeting at noon on Wednesday, Feb. 19 to approve updated job descriptions for elementary school and middle school principals, assistant principals and the executive assistant to the superintendent.
Head Coach Monte Brooks has never seen what he saw Saturday, Feb. 15. In each game of a doubleheader against Cal Poly Pomona, The Master's University batters hit a walk-off home run to win each game.
College of the Canyons track and field posted another strong showing to begin the 2025 season, this time combining for four wins and six second-place results at the Pirate Invitational hosted by Ventura College on Saturday, Feb. 15.
The city of Santa Clarita Film Office has released the list of eight productions currently filming in the Santa Clarita Valley for the week of Monday, Feb. 17 to Sunday, Feb. 23.
Median rental prices in Santa Clarita climbed 5.9% in January, the second-highest increase in the Los Angeles metro area according to a report prepared by Zumper Los Angeles, an online rental platform.
The city of Santa Clarita is wranglin’ volunteers for the upcoming Santa Clarita Cowboy Festival to be held Saturday and Sunday, April 12-13 at William S. Hart Park in Newhall.
Tax season is here and the California State University, Northridge’s Volunteer Income Tax Assistance program is operating at 15 different sites throughout Los Angeles county, ready to assist low-income taxpayers.
California State University, Northridge’s Institute for Sustainability is collaborating with Conservation Concierges, as well as CSUN’s Department of Geography and Environmental Studies and the College of Social and Behavioral Studies to host a wildfire lecture and career symposium, 2:30 p.m. Friday, March 7.
Spring is here, and there’s no better time to explore everything Santa Clarita has to offer. Whether you’re looking to try a new hobby, sign your child up for sports or discover recreational opportunities near you, the city’s Seasons magazine is your ultimate guide.
With grocery prices having risen more than 25% over the past five years, the personal-finance website WalletHub has released its report on the "States Where People Spend the Most & Least on Groceries" to offer insight into where Americans are having the most trouble affording food.
Guitars for Vets Newhall Chapter has announced a Celebration Day, 5 p.m. Friday, Feb. 21 to recognize three of its veterans who have successfully completed 11-week guitar instruction program.
The Santa Clarita Planning Commission will hold its regular meeting on Tuesday, Feb. 18, at 6 p.m., in City Hall Council Chambers. It will consider an application for a new Verizon Wireless facility.
Sponsorship opportunities and tickets are now available for Vine 2 Wine, Circle of Hope’s signature wine-tasting event which will be held 6:30 p.m. Saturday, March 22 at the Sand Canyon Country Club.
The regular meeting of the William S. Hart Union High School District’s Governing Board of Trustees will be held Wednesday, Feb. 19, beginning with a closed session at 6:15 p.m., followed by an open session at 7 p.m.
The Santa Clarita Symphony Orchestra invites music lovers and Broadway enthusiasts to its Broadway Classics concert at 4 p.m., Sunday, March 16 at Canyon High School Performing Arts Center.
Since the beginning of time, art has been a unifying force, a medium through which people connect, express and envision the world in new and exciting ways.
The Saugus Union School Board of Trustees regular meeting will include a discussion of practices and provide direction to superintendent and cabinet on consequences for students with "Big Behaviors."
REAL NAMES ONLY: All posters must use their real individual or business name. This applies equally to Twitter account holders who use a nickname.
0 Comments
You can be the first one to leave a comment.